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Korea
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Back to topic list for Korea More OECD work on this topic |
Transfer Pricing Country ProfilesEnglish | View long abstract 27-Feb-2009 The country profiles on transfer pricing legislation and practices for OECD member countries and Observers. Also available: |
Reforming the tax system in Korea to promote economic growth and cope with rapid population ageingEnglish | View long abstract 24-Feb-2009 Randall S. Jones Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector. However, rapid population ageing will put upward pressure on government spending. Also available:Related documents: |
Economic Survey of Korea 2008: Reforming the Tax system to promote economic growth and cope with rapid population ageingEnglish | View long abstract 17-Dec-2008 Given long-term spending pressures, Korea needs a comprehensive tax reform that provides the necessary revenue while also sustaining Korea’s growth potential and addressing rising relative poverty. |
Economic Survey of Korea 2008: Priorities for Macroeconomic PolicyEnglish | View long abstract 17-Dec-2008 Macroeconomic policy should focus on mitigating the economic downturn. Over the medium term, the priority should be to maintain a strong fiscal position, given spending pressures, including ageing. |
Seoul Declaration: OECD tax administrators to join forces in fighting tax non-complianceEnglish | View long abstract 15-Sep-2006 Tax administration heads from more than 30 countries, meeting in Seoul under the auspices of the OECD's Forum on Tax Administration, have agreed to work together on ways to improve tax administration ... |
Dispute Resolution: Country ProfilesEnglish | View long abstract 03-Feb-2006 With the aim of improving transparency, the OECD has decided to make available to the public, via its website, “Country Profiles on Mutual Agreement Procedures” of all OECD member countries, which would ... Also available:Related documents: |
Economic Survey of Korea 2005: Getting the most out of public-sector decentralisationEnglish | View long abstract 05-Oct-2005 Policies to improve fiscal relations between levels of government are a priority in Korea. It is essential to allow local governments more responsibility and autonomy, while simplifying the local tax system and granting more revenue-raising powers to local authorities. |
Economic Survey of Korea 2005: Economic prospects and macroeconomic policiesEnglish | View long abstract 05-Oct-2005 This chapter discusses Korea’s monetary, exchange rate and fiscal policies. Exchange rate flexibility should be continued, while the focus of fiscal policy should be on controlling expenditure, given spending pressures due to population ageing. |
Economic Survey - Korea 2004: Economic prospects and macroeconomic policiesEnglish | View long abstract 08-Jun-2004 The OECD Economic Survey of Korea 2004 concludes that with an economic rebound projected for this year, monetary policy should focus on its newly-introduced medium-term inflation target, while fiscal should ... |
The tax system in Korea: more fairness and less complexity requiredpdf,439Kb,English | View long abstract 06-Dec-2000 Thomas Dalsgaard Economics Department working paper 271. The tax burden in Korea is among the lowest in the OECD area, mainly reflecting that the social safety net is at an early stage of development. The low tax burden ... Also available:Related documents: |
2009 special feature: Changes to the guidelines for attributing revenues to levels of government
Revenue Statistics 1965-2008, 2009 EditionTax Co-operation 2009: Towards a Level Playing Field
2009 Assessment by the Global Forum on Transparency and Exchange of Information
Comment on the OECD's tax work
Discussion DraftsGlobal Partnerships on Taxation
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax DialogueBenefits and Wages: Tax-Benefit calculator
A new interactive tool to calculate your benefit entitlements and tax burdens
